CLA-2-85:OT:RR:NC:N2:208
Feng Peng
Zhejiang Uniview Technologies Co.,Ltd.
South Tower, Building 10, Wanlun Science Park, 88 Jiangling
Road, Hangzhou, P.R.China 310051
Hangzhou
China
RE: The tariff classification of Camera Kits from China
Dear Mr. Peng:
In your letter dated August 19, 2022, you requested a tariff classification ruling.
The merchandise under consideration is Camera Kits, Part Number 0250T0GH, consisting of 1 video recorder, Part Number XVR301-08G3, and 8 cameras, Part Number IPC-B124-APF28, imported as a set, packaged for retail sale. The video recorder, which can connect up to 12 cameras, can record the video stream taken by the camera onto its internal hard disk and reproduce/playback the recorded video. The subject camera captures “real-time” video and transmits the video images to the recorder. According to the requester, the camera cannot capture still images, nor can it record video permanently onto an SD card or internal memory.
It is the opinion of this office that the subject Camera Kits are considered to be sets for tariff classification purposes. They are goods put up in sets for retail sale. The kits consist of at least two different articles, the cameras and the video recorder, which are, prima facie, classifiable in different headings. The kits consist of articles put up together to carry out a specific activity, namely surveillance. Lastly, the Camera Kits are put up in a manner suitable for sale directly to end users without repacking.
As a result, headings 8521 (video recorder), Harmonized Tariff Schedule of the United States (HTSUS), and 8525 (camera), HTSUS each refer to part only of the set as a whole, and therefore, pursuant to GRI 3(a), we regard these headings as equally specific in relation to the Camera Kits. The cameras and video recorders are equally important to the function of the kit, which is surveillance. Without the cameras, the video recorders would have no video images to record. Without the video recorders, the user would be unable to review the images captured by the cameras. Both the cameras and the video recorders are needed to achieve the surveillance function of the kit as a whole. As a result, neither the cameras nor the video recorder, taken alone, can impart the essential character of the kit. Therefore, the subject Camera Kits are classified by virtue of GRI 3(c), in the heading which occurs last in numerical order among those under consideration. In this instance, that is the heading applicable to the cameras, heading 8525, HTSUS.
The applicable subheading for the Camera Kits will be 8525.89.3000, HTSUS, which provides for: "Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Television cameras, digital cameras and video camera recorders: Television cameras: Other.” The duty rate is free ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8525.89.3000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, the importer must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8525.89.3000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
The articles in question may be eligible for an exclusion from the Section 301 tariffs, however, that determination will be made independently of the tariff classification ruling. For further information on applicability of an exclusion from section 301 duties please contact your assigned Customs Center for Excellence & Expertise office prior to importation of the goods.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division